Bill Cowher would be interested in three coaching positions if he decides to return to the NFL next season, according to ESPN.

The former Steelers coach would consider overtures from the Dolphins, Giants and Texans, the website reports.

Cowher, who led the Steelers to victory in Super Bowl 40, retired from the Steelers after the 2006 season. Most NFL observers, though, speculated that Cowher was simply taking a break from the rigors of being an NFL head coach and evetually would return to the sidelines.